M/s Kirty International Versus Commissioner of Customs, Noida

2016 (7) TMI 484 - CESTAT ALLAHABAD

Misdeclaration and Under-valutation of imported goods - classification - “High Speed Steel Scrap” Tools - on examination it was found that, consignment consist of three types of items i.e (i) Old & used (Damaged) HSS Tools, (ii) old & used HSS Tools and (iii)New Butt Weld Tools - Levy of penalty - Held that:- Lower authorities ignored the second examination report stating that these tools cannot be sold in the market as the new tools price list value, as most of them are non-standard tools and c .....

503/10 - Final Order No. 70254/2016 - Dated:- 30-5-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) None for the Appellant(s) Shri D.K. Deb, Asstt. Commr. (D.R.) for the Department ORDER The appellant-importer, is in appeal being aggrieved by the impugned order, by which it has been held that the appellant has made mis-declaration in the bill of entry resulting into under valuation of the consignment along with confirmation of order of confiscation and .....

the appellant, has been returned un-served with postal remarks Addressee not found at the given address 5. We find that in column 6 of the appeal memorandum, the address of the appellant had been given, accordingly, the notice was sent to the said address and as such, in absence of any request for adjournment, the appeal is taken up for hearing ex-parte. 6. Heard the Id. A.R. for th3e Revenue and perused the records. 7. The issue in this appeal is whether the impugned order is cryptic as the Co .....

s one over the other without any individual packing except pellets of new tools wrapped in paper and in turn packed in card board packing. Accordingly, 5 (five) pellets or 4750 kgs of total consignment of 18 MT were taken as scrap as tools of this category, was found to be damaged. 8 (eight) pellets or 7600 kgs. Contain tools, which are used and remaining 1650 tools weighing 5700 Kgs. in 6 pellets are new. He further found that none of the tools are re-conditioned, consignment is otherwise neat .....

SS metals weighing 7600 Kgs of tools consisting of 8 pellets @ ₹ 115/- per Kg amounted to ₹ 8,74,000/- (c) For packed tools in card board cartons 1650 tools of butt weld end mill weighing 5700 Kgs @ ₹ 1375/- each amounted to ₹ 22,68,750/- Such valuation on being disputed by the appellant-importer, the Authority again called for a second opinion from Mr. Sanjeev Kumar, Valuer, Positech Solutions, who after inspection vide his report dated 22.8.2009 opined that the consignm .....